• Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Public and private rulings

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    We have a public rulings program that provides our view on a number of fuel tax credit topics, such as:

    • agricultureFTR 2012/1WExternal Link Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'agriculture' as defined in section 43-15 of the Fuel Tax Act 2006
    • fishingFTR 2012/3WExternal Link Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 43-70 of the Fuel Tax Act 2006
    • forestryFTR 2012/2WExternal Link Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'forestry' as defined in section 43-75 of the Fuel Tax Act 2006
    • vehicle and equipment hire arrangementsFTR 2009/1External Link Fuel tax: entitlement to a fuel tax credit under section 41-5 of the Fuel Tax Act 2006 in a vehicle or equipment hire arrangement
    • incidental travel on a public road and the road user chargeFTR 2008/1External Link Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge
    • the meaning of 'acquire', 'manufacture' and 'import'FTR 2007/1External Link Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006.

    If this guide or any related fact sheets or public rulings do not answer your specific questions about your entitlement to fuel tax credits, you can apply to us for a private ruling.

      Last modified: 19 Sep 2014QC 41272